THE ROLE OF POLITICAL COMPETITION BETWEEN AUDIT FINDINGS AND AUDIT OPINIONS

Dinda Millenia Rahmawati, Komarudin Achmad

Abstract


Research Purposes. This study aimed to determine the influence of audit findings on audit opinion involving the moderating variable of political competition among regencies/city governments in Indonesia.

Research Methods. The secondary data are analyzed quantitatively utilizing binary logistic regression and MRA (Moderated Regression Analysis), processed by SPSS version 25 software. The population involves the entire 508 local governments of city-regencies in Indonesia, from which 395 sample cities/regencies in Indonesia in fiscal year 2016 were selected using purposive sampling.

Research Results and Findings.  The results showed that audit findings on internal control system weaknesses and non-compliance with legislation have a negative and significant effect on audit opinion, which means that more audit findings lessen the chance for the government to obtain an unqualified opinion. In addition, political competition strengthens the effect of audit findings of non-compliance with legislation and weaknesses in the internal control system on audit opinion. It implied that local governments in Indonesia should enhance internal controls and compliance and account for political factors to improve audit opinions.


Save to Mendeley


Keywords


Audit Findings; Audit Opinion; Political Competition

Full Text:

PDF

References


Aguilar, L. E. I., Alcantara, J. M. R., Camoro, A. Y. T., & Olanolan, A. J. I. (2024). Work-From-Home Setup and Audit Quality Among Ex-ternal Auditors. Jurnal Akuntansi Kotemporer, 16(2), 122-131. https://doi.org/10.33508/jako.v16i2.5481

Alfiani, A. N., Rahayu, S., & Nurbaiti, A. (2017). Jumlah Temuan Audit atas Sistem Pengen-dalian Intern dan Jumlah Temuan Audit atas Kepatuhan terhadap Opini Laporan Keu-angan Pemerintah Daerah. Jurnal Riset Akuntansi Kontemporer, 9(1), 12-18. https://doi.org/10.23969/jrak.v9i1.362.

Badan Pemeriksa Keuangan Republik Indonesia. (2017a). Ikhtisar Hasil Pemeriksaan Semester I Tahun 2016. Retrieved from https://www.bpk.go.id/ihps/2016/I.

Badan Pemeriksa Keuangan Republik Indonesia. (2017b). Ikhtisar Hasil Pemeriksaan Semester II Tahun 2016. Retrieved from https://www.bpk.go.id/ihps/2016/II.

Bangsawan, A. A., & Abbas, A. (2021). Efek Pelanggaran Standar Akuntansi Pemerinta-han dan Ketidakpatuhan Peraturan Terhadap Opini Audit Laporan Keuangan di Sulawesi Selatan. Jurnal Akuntansi dan Pajak (JAP), 21(2), 461–472. http://dx.doi.org/10.29040/jap.v21i02.1481.

Bardhan, P. (2002). Decentralization of Governance and Development. Journal of Economic Perspec-tives, 16(4), 185–205. https://doi.org/10.1257/089533002320951037.

Butler, E. (2012). Public Choice: A Primer. London: The Institute of Economic Affairs.

Davis, J. H., Schoorman, D. L., & Donaldson, L. (1997). The Distinctiveness of Agency Theory And Stewardship Theory. Academy of Man-agement Review, 22, 611–613. https://www.jstor.org/stable/259407.

Dewi, N. A. W. T., Julianto, I. P., & Wiguna, I. G. N. H. (2021). The Effect of Political Competi-tion, Financial Independence, Expenditure, and Government Complexity on Internet Fi-nancial Report. Proceedings. The 6th Interna-tional Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021): Singaraja.

Furqan, A. C., Wardhani, R., Martani, D., & Setyaningrum, D. (2020). Pengaruh Temuan Audit dan Tindak Lanjut Rekomendasi Audit Terhadap Laporan Keuangan dan Kualitas Pe-layanan Publik di Indonesia. Jurnal Manajemen Sektor Publik Internasional, 33(5), 535–559. https://doi.org/10.1108/IJPSM-06-2019-0173.

Ghozali, I. (2017). Ekonometrika: Teori, Konsep dan Aplikasi dengan IBM SPSS 24. Semarang: Badan Penerbit Universitas Diponegoro.

Giroux, G. (1989). Political Interest and Govern-mental Accounting Disclosures. Journal of Ac-counting and Public Policy, 8, 199–217. https://doi.org/10.1016/0278-4254(89)90004-5.

Habiby, A. L. E., & Ritonga, I. T. (2020). Analysis of Compliance and Audit Opinion, Correlation and Causes of Failure in Detecting Non-Compliance: A Study on Local Government. Riset Akuntansi dan Keuangan Indonesia, 5(2), 102–120. https://doi.org/10.23917/reaksi.v5i2.11766.

Hartono, J. (2024). Metodologi Penelitian Bisnis: Sa-lah Kaprah dan Pengalaman-Pengalaman. Yogya-karta: Penerbit Andi.

Hendi, H., & Sitorus, R. (2023). An Empirical Re-search on Audit Report Timeliness. Jurnal Akuntansi dan Keuangan, 25(1), 39–53. https://doi.org/10.9744/jak.25.1.39-53.

Jannah, M., & Adhariani, D. (2019). Determinants of Anti-Corruption Disclosure in State-Owned Enterprises in Indonesia. Proceedings. The Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Con-ference (APRISH 2019): Jakarta.

Kallias, A., Kallias, K., & Zhang, S. (2022). Can We Trust The Accounting Discretion of Firms With Political Money Contributions? Evi-dence from U.S. IPOs. Journal of Accounting and Public Policy, 41(6), 1-26. https://doi.org/10.1016/j.jaccpubpol.2022.106999.

Kusumawati, D., & Ratmono, D. (2017). Determi-nan Opini atas Laporan Keuangan Pemerintah Daerah di Indonesia. Diponegoro Journal of Accounting, 6(1), 1–15. https://ejournal3.undip.ac.id/index.php/accounting/article/view/18283/17362.

Mardiasmo. (2002). Otonomi dan Manajemen Keu-angan Daerah. Yogyakarta: Penerbit Andi.

Maskur, A. (2021). Perilaku Pemilih dalam Menen-tukan Keputusan Politik di Indonesia Pada Awal Era Reformasi. Jurnal Ilmiah Administrasi Publik (JIAP), 7(3), 341–349. https://doi.org/10.21776/ub.jiap.2021.007.03.4.

Mekhaimer, M., Soliman, W., & Zhang, W. (2024). Does Political Uncertainty Obfuscate Narra-tive Disclosure? The Accounting Review, 99(4), 367–394. https://doi.org/10.2308/TAR-2021-0884.

Mengiste, B. W. (2019). Public Choice Theory: Its Application and Challenges in Public-Sector. International Journal of African and Asian Stud-ies, 66, 9–16. https://doi.org/10.7176/JAAS/66-02.

Messier, W. F., Glover, S. M., Prawitt, D. F. (2006). Auditing and Assurance Services A Systematic Approach (4th Edition). New York: McGraw-Hill.

Naopal. F., Rahayu, S. & Yudowati, S. P. (2017). Pengaruh Karakteristik Daerah, Jumlah Penduduk, Temuan Audit dan Opini Audit terhadap Pengungkapan Laporan Keuangan Pemerintah Daerah. Assets. Jurnal Ekonomi, Manajemen & Akuntansi, 7(1), 56-68. https://doi.org/10.24252/.v7i1.3933.

Peraturan Pemerintah Republik Indonesia No. 60. (2008). Sistem Pengendalian Intern Pemerintah. Retrieved from https://peraturan.bpk.go.id/Details/4876.

Peraturan Pemerintah Republik Indonesia No. 71. (2010). Standar Akuntansi Pemerintahan. Re-trieved from https://peraturan.bpk.go.id/Details/5095/pp-no-71-tahun-2010.

Pranaswati, H. V., & Kiswanto. (2020). Determinan Transparansi Pelaporan Keuangan Pemerintah Daerah Provinsi di Indonesia. Jurnal Ilmiah Ekonomi Bisnis, 25(3), 273–289. http://dx.doi.org/10.35760/eb.2020.v25i3.2862.

Rahayu, F. I., & Fidiana. (2018). Determinan Kuali-tas Opini Audit Pemerintah Daerah. Jurnal Akuntansi Multiparadigma (JAMAL), 9(2), 267–279. http://dx.doi.org/10.18202/jamal.2018. 04.9016.

Rahmi, M., & Ariani, N. E. (2020). Pengaruh Temuan Audit dan Tindak Lanjut Rekomen-dasi Hasil Pemeriksaan Terhadap Opini Atas Laporan Keuangan Pemerintah Kabupat-en/Kota di Provinsi Aceh. Jurnal Ilmiah Maha-siswa Ekonomi Akuntansi (JIMEKA), 5(4), 497–505. https://jim.usk.ac.id/EKA/article/view/ 15851 /pdf.

Resce, G. (2022). The Impact of Political and Non-Political Officials on The Financial Manage-ment of Local Governments. Journal of Policy Modeling, 44(5), 943–962. https://doi.org/10.1016/ j.jpolmod.2022.08.004.

Rustiyaningsih, S., & Immanuela, I. (2014). Faktor-Faktor yang Mempengaruhi Kinerja Pemerintah Daerah. Widya Warta, 38(2), 190–202. http://portal.widyamandala.ac.id/jurnal/index.php/warta/article/view/207/224.

Salsabila, R., & Wahyudi, I. (2022). Pengaruh Temuan Audit, Rekomendasi Hasil Pemerik-saan, dan Ukuran Pemerintahan Daerah Ter-hadap Opini Audit Pada Pemerintah Daerah di Indonesia. Akselerasi: Jurnal Ilmiah Nasional, 4(1), 38–45. https://doi.org/10.54783/jin.v4i1.515.

Siregar, M. I., & Rudiansyah, J. (2019). Pengaruh Jumlah Temuan Audit Terhadap Opini Audit Kabupaten/Kota se-Sumatra. Jurnal Ecoment Global, 4(1) 101-124. https://doi.org/10.35908/jeg.v4i1.576.

Surya, J., & Suparno. (2019). Pengaruh Peran Masyarakat Madani dan Sistem Pengendalian Intern Terhadap Opini Audit Laporan Keu-angan Pemerintah Daerah (Studi Pada Kabu-paten/Kota Di Provinsi Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA), 4(2), 259–269. https://jim.usk.ac.id/EKA/article/view/12236/pdf.

Sutaryo, S., & Amanu. K. T. (2020). Transparansi Informasi Pemerintah Daerah Melalui Web-site: Faktor Politik Atau Keuangan? Jurnal Media Riset Akuntansi, Auditing & Informasi, 20(1), 43–60. https://doi.org/10.25105/mraai.v20i1.4619

Tama, I. G. M. A. A., & Adi, P. H. (2018). Pengaruh Karakteristik Kepala Daerah, Ukuran Pemerintah, dan Temuan Audit Terhadap Kinerja Keuangan Daerah. Perspektif Akuntan-si, 1(1), 91–113. https://doi.org/10.24246/persi.v1i1.p91-113.

Trisnawati, M. D., & Achmad, K. (2014). Determi-nan Publikasi Laporan Keuangan Pemerintah Daerah Melalui Internet. Jurnal Ilmiah Maha-siswa FEB, 2(2), 1-23. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/1178.

Undang-Undang Republik Indonesia No. 15. (2004). Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara. Retrieved from https://peraturan.bpk.go.id/Details/40509/uu-no-15-tahun-2004.

Utami, R. D., Hapsari, D. W., & Mahardika, D. P. (2019). Kompetisi Politik, Pendapatan Asli Daerah, dan Opini Audit Terhadap Imple-mentasi E-Government. Jurnal Riset Akuntansi Kontemporer, 11(1), 16–23. https://journal.unpas.ac.id/index.php/jrak/article/view/1698/841.

Varici, I. (2013). The Relationship Between Infor-mation Asymmetry and The Quality Of Au-dit: An Empirical Study in Istanbul Stock Ex-change. International Business Research, 6(10) 132-140. http://dx.doi.org/10.5539/ibr.v6n10p132.

Wahyuni, M. A., Sopanah, A., & Puspitosarie, E. (2023). Pengaruh Temuan Audit Dan Tindak Lanjut Rekomendasi Hasil Pemeriksaan (TLRHP) Terhadap Opini Audit Pemerintah Daerah Atas LKPD Kota/Kabupaten di Su-matera Utara TA 2020. Journal of Innovation Research and Knowledge, 3(6) 1289–1302. https://www.bajangjournal.com/index.php/JIRK/article/view/6966/5396.

Wau, I., & Ratmono, I. W. (2015). Analisis Faktor-Faktor yang Mempengaruhi Ketersediaan dan Keteraksesan Internet Financial Reporting oleh Pemerintah Daerah. Journal of Accounting, 4(4), 2337–3806. https://ejournal3.undip.ac.id/index.php/accounting/article/view/9573/9296.

Wisudawati, D. N. (2014). Isu Pendidikan dalam Kampanye Politik. Jurnal Pendidikan dan Ke-budayaan, 20(4), 579–587. https://doi.org/10.24832/jpnk.v20i4.167.




DOI: https://doi.org/10.33508/jako.v16i3.5838